# Finance Act 2020, Paragraph 3


(1) Section 48 (scope of Chapter) is amended as follows.
(2) In subsection (1) for the words from “, but” to the end substitute
“in a case where the services are provided to a person who is not a public authority and who either—
(a) qualifies as small for a tax year, or
(b) does not have a UK connection for a tax year.”
(3) After subsection (3) insert—
“(4) For provisions determining when a person qualifies as small for a tax year, see sections 60A to 60G.
(5) For provision determining when a person has a UK connection for a tax year, see section 60I.”

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Source: https://www.legislation.gov.uk/ukpga/2020/14/schedule/1/paragraph/3 (the official version)
Page: https://openlegislation.uk/finance-act-2020/schedule-1/paragraph-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.